you control the essential elements of the transactions between the suppliers outside Québec and consumers (such as billing, delivery, and the terms and conditions of the transactions).

Note

If you are an operator of a specified digital platform who has a TQ registration number, you may be required to collect and remit to us the QST on the taxable supplies of incorporeal movable property or services made in Québec to consumers through your digital platform by certain suppliers outside Québec. For more information, see Collecting the QST.

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